Tax exemption under section 10(23C)(iv) granted with conditions on application of income, investment, business and dissolution. Notification designates the Inland Waterways Authority of India, Noida as covered by section 10(23C)(iv) for stated assessment years, conditional on applying income wholly to its objects, restricting investments to permitted charitable modes (except certain tangible voluntary contributions), excluding business profits unless incidental and separately accounted, regular filing of income-tax returns, and transfer of surplus and assets on dissolution to a similar charitable organisation.